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Results 1 - 20 of 182  for All Library Resources

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1
Earnings management through loss avoidance : does South Africa have a good story to tell?
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Earnings management through loss avoidance : does South Africa have a good story to tell?

South African journal of economic and management sciences, 2016-01, Vol.19 (1), p.18-34 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.17159/2222-3436/2016/v19n1a2

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2
Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expenditures
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Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expenditures

South African Journal of Economic and Management Sciences, 2023, Vol.26 (1), p.1-8 [Peer Reviewed Journal]

COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v26i1.4600

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3
Earnings thresholds among Brazilian listed companies: a strategy to avoid earnings losses or decreases
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Earnings thresholds among Brazilian listed companies: a strategy to avoid earnings losses or decreases

Revista brasileira de gestão de negócios, 2023-10, Vol.25 (4), p.440-455 [Peer Reviewed Journal]

COPYRIGHT 2023 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v25i4.4244

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4
Quarterly Earnings, Operating Cash Flow, and Accruals in Future Performance Assessment
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Article
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Quarterly Earnings, Operating Cash Flow, and Accruals in Future Performance Assessment

BAR, Brazilian administration review, 2020-10, Vol.17 (4), p.1-1 [Peer Reviewed Journal]

COPYRIGHT 2020 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;2020. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/1807-7692bar2020190115

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5
Integrated report quality and earnings management – Evidence from South Africa
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Article
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Integrated report quality and earnings management – Evidence from South Africa

South African Journal of Economic and Management Sciences, 2022, Vol.25 (1), p.1-10 [Peer Reviewed Journal]

COPYRIGHT 2022 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v25i1.4581

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6
Earnings Persistence and Market Reaction to Earnings in the International Insurance Industry
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Earnings Persistence and Market Reaction to Earnings in the International Insurance Industry

Revista de administração contemporânea, 2022, Vol.26 (3), p.e200404-e200404 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2022200404.en

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7
Relationship between earnings management and abnormal book-tax differences in Brazil
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Relationship between earnings management and abnormal book-tax differences in Brazil

Revista Contabilidade & Finanças, 2021-04, Vol.32 (85), p.46-64 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202009230

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8
Big Bath Accounting in an Emerging Market: Evidence from Newly Appointed CEOs in Brazil
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Big Bath Accounting in an Emerging Market: Evidence from Newly Appointed CEOs in Brazil

Journal of technology management & innovation, 2023, Vol.18 (1), p.93-103 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-2724 ;EISSN: 0718-2724 ;DOI: 10.4067/S0718-27242023000100093

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9
Dividend persistence and earnings management in emerging markets
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Dividend persistence and earnings management in emerging markets

Revista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.130-149 [Peer Reviewed Journal]

COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202113040

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10
The effect of financial characteristics on earnings management moderated by corporate governance
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The effect of financial characteristics on earnings management moderated by corporate governance

Semestre económico, 2022-05, Vol.24 (57), p.151-170 [Peer Reviewed Journal]

2021. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0120-6346 ;ISSN: 2248-4345 ;EISSN: 2248-4345 ;DOI: 10.22395/seec.v24n57a7

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11
Readability as a measure of textual complexity: determinants and evidence in Brazilian companies
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Article
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Readability as a measure of textual complexity: determinants and evidence in Brazilian companies

Revista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.112-129 [Peer Reviewed Journal]

COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202114180

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12
Standard Jones and Modified Jones: An Earnings Management Tutorial
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Article
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Standard Jones and Modified Jones: An Earnings Management Tutorial

Revista de administração contemporânea, 2022, Vol.26 (2), p.1-13 [Peer Reviewed Journal]

2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2022200305.en

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13
Mean reversion in a price-earnings ratio and under / overvaluation in the Brazilian stock market
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Article
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Mean reversion in a price-earnings ratio and under / overvaluation in the Brazilian stock market

Revista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.301-313 [Peer Reviewed Journal]

COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202111780

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14
Investigating the link between board independence and dividend distributions in South Africa
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Article
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Investigating the link between board independence and dividend distributions in South Africa

South African journal of business management, 2023, Vol.54 (1), p.1-11 [Peer Reviewed Journal]

COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;Copyright South African Bureau for Scientific Publications Jan 2023 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2078-5585 ;ISSN: 0378-9098 ;ISSN: 2078-5976 ;EISSN: 2078-5976 ;DOI: 10.4102/sajbm.v54i1.3643

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15
Political uncertainty and earnings management: Evidence from Latin American countries
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Article
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Political uncertainty and earnings management: Evidence from Latin American countries

RAM. Revista de Administração Mackenzie, 2024-01, Vol.25 (2), p.1-29 [Peer Reviewed Journal]

2024. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eRAMF240290

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16
Impact of debt and taxes on earnings persistence of Portuguese SMEs
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Article
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Impact of debt and taxes on earnings persistence of Portuguese SMEs

Revista brasileira de gestão de negócios, 2023-04, Vol.25 (2), p.186-198 [Peer Reviewed Journal]

COPYRIGHT 2023 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v25i2.4222

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17
Corporate social responsibility and earnings management of South African companies
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Article
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Corporate social responsibility and earnings management of South African companies

South African journal of economic and management sciences, 2018, Vol.21 (1), p.1-13 [Peer Reviewed Journal]

2018. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v21i1.1849

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18
The Relationship between Earnings Management and Equity Market Timing
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The Relationship between Earnings Management and Equity Market Timing

Revista de administração contemporânea, 2021, Vol.25 (6), p.e200289-e200289 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2021200289.en

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19
Earnings quality, investment decisions, and financial constraint
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Article
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Earnings quality, investment decisions, and financial constraint

Revista brasileira de gestão de negócios, 2018-10, Vol.20 (4), p.573-598 [Peer Reviewed Journal]

COPYRIGHT 2018 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2018. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v0i0.3067

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20
Linking integrated reporting quality with sustainability performance and financial performance in South Africa
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Article
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Linking integrated reporting quality with sustainability performance and financial performance in South Africa

South African Journal of Economic and Management Sciences, 2020, Vol.23 (1), p.1-11 [Peer Reviewed Journal]

COPYRIGHT 2020 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2020. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v23i1.3572

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